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1. Dede entered into a 10-year lease of equipment for $5,000 a year, payable at

ID: 2415619 • Letter: 1

Question

1. Dede entered into a 10-year lease of equipment for $5,000 a year, payable at the beginning of each year. At the end of the

lease, the equipment will probably be worthless. If Dede’s incremental borrowing rate is 10 percent and the lessor’s implicit

interest rate, which Dede is aware of, is 8 percent, Dede should record an

expense of $5,000

asset of $5,000

asset of $33,795

None of the above

2. The journal entry in the buyer’s books to record the honoring by the seller of an account deemed uncollectible in a factoring

agreement with recourse would include a

debit to Bad Debt Expense

debit to Allowance for Uncollectible Accounts

debit to Cash

debit to Loss on Factoring Agreement

3. Bubba Co.’s beginning inventory at January 1 was understated by $100,000, and its ending inventory was overstated by

$120,000. Bubba’s cost of sales for the year would be

understated by $100,000

overstated by $100,000

understated by $220,000

overstated by $220,000

expense of $5,000

asset of $5,000

asset of $33,795

None of the above

2. The journal entry in the buyer’s books to record the honoring by the seller of an account deemed uncollectible in a factoring

agreement with recourse would include a

debit to Bad Debt Expense

debit to Allowance for Uncollectible Accounts

debit to Cash

debit to Loss on Factoring Agreement

3. Bubba Co.’s beginning inventory at January 1 was understated by $100,000, and its ending inventory was overstated by

$120,000. Bubba’s cost of sales for the year would be

understated by $100,000

overstated by $100,000

understated by $220,000

overstated by $220,000

Explanation / Answer

1. Since it is Lease agreement for Dede, lease rental is required to be paid.

Hence, Dede should record expense of 5000.

2. Debit to Cash

3. Overstated by 220000